Roma have made it clear that they will not listen to any offers below £60million for midfielder enforcer Strootman, and Borussia Dortmund will not contemplate cashing in on Germany central defender Hummels as they fight for their lives near the bottom of the Bundesliga.

Also, the Red Devils are also close to drawing a line under an attempt to land Everton’s Seamus Coleman after being quoted £20m for the Republic of Ireland full-back.

It is becoming increasingly unlikely there will be any winter reinforcements arriving at Old Trafford.

A senior United source said: “It was always the case that we would not be gong into the market unless our targets became available. The reality is that none of the players we are interested in are available for transfer.”

Van Gaal has been working closely with vice-chairman Ed Woodward to draw up a recruitment policy.

How much?! Everton's £20m valuation for Coleman has put United off (Image: Mark Runnacles)

But the pair were keen to avoid a repeat of the £150m spree which saw United buy Angel di Maria, Luke Shaw, Ander Herrera, Daley Blind and Marcos Rojos with a scattergun summer spend.

Another £18million was lavished on a loan fee and wages for Radamel Falcao.

While Van Gaal has identified weaknesses in his squad, he is happy to wait until the summer for his targets to be fully pursued, given that United are well placed to return to the Champions League.

The Italians believe they have a realistic chance of winning the Serie A title this season, and when Strootman was asked about United’s interest this week by a group of Dutch journalists who had travelled to Rome to interview him, he responded to the question by walking out.